Authority for Advance Ruling (AAR)

1. What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in North Region Zones 1,2,3,4,5 in Chennai? 

2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No.3 of Notification No.12/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time?

Query 1: What is classification and Tax rate for “FISH PROCESSING”.

Application withdrawn by the Applicant

Query 1 – Whether the applicant is eligible to take input tax credits as inputs/capital goods or input services of the items used in Design, engineering, Installation of 10.2 MW of the Solar Power plant as per MNRE & IEC standards wherein the generation of electricity from such solar plant is used for captive consumption. Query 2 – Whether the applicant is eligible to take input Tax credit for inputs and services for running the solar plant.

1. In the below mentioned situation whether the amount of stipend so received from the industry partner by Logskim and paid to trainees without making any deduction, is chargeable to tax under the CGST Act? 

2. Whether the sale of Uniforms and shoes and the amount of Insurance Premium sold to the industry partner at cost without any margin/markup is chargeable to tax under the CGST Act?

 3. Whether the interpretation of law as made by us in point 16 to this form is correct?

i) Is the export of processed frozen shrimps (HSN:0306), which are packed in individual printed pouches or boxes and subsequently placed inside a printed master carton (with a maximum weight of 25 kgs each) that includes the design, label and other specifications about the product, subject to GST. 

ii) Is the export of processed frozen shrimps (HSN:0306), packed in individual printed pouches or boxes and subsequently placed inside a printed master carton weighting up to 25 kilograms, subject to GST.

1. Whether the contract between the Applicant and IOCL is a divisible contract or a single and composite contract? 2. If the contract between the Applicant and IOCL is treated as an indivisible and a single composite contact whether the component imported goods will be taxable as a supply of goods at the time of importation or as a service at the time of incorporation in the works contract i,e. when the erection, commission and installation of goods takes place 3. When imported goods are sold by the supplier to a recipient on a high seas sale basis and such goods are cleared from customs by the recipient (as the importer on record) on payment of duty & Integrated Goods and Service Tax (under Section 5(1) of the Integrated Goods and Services Tax Act, 2017 read with Section 12 of the Customs Act and Section 3 of the Customs Tariff Act, and later such imported & duty paid goods are erected, commissioned and installed by the same supplier in such circumstances.

Withdrawn

Whether the HSN applicable to Paper Honeycomb sheet and Paper edge protector is 48089000 or 48236900 ?

1.Whether input tax credit (ITC) available to Elentec India Private Limited of GST charged by service provider on canteen facility provided to employees working in the factory? 

2. If ITC is available as per question no. (1) above, then this will be available for the factory's Direct Employees (ON ROLL employees) only or this will be available for Contractual Employees (OFF ROLL employees) also?